As of 23 September 2026, the Federal Tax Service of Russia reminded taxpayers that parents and legal guardians are entitled to a personal income tax deduction for amounts paid for children’s recreation and health-improvement camp vouchers. The deduction falls under Article 219 of the Russian Tax Code (social tax deductions) and covers payments for camps licensed for educational, health, or recreational activities. The maximum deductible base is 120,000 rubles per year per taxpayer, yielding a refund of up to 15,600 rubles (13% rate). Claims can be submitted through the taxpayer’s personal account on the FNS portal or via the employer for current-year deductions.
Key Takeaways
- Eligible Expenses: Only payments to organizations holding a valid license for children’s recreation, health improvement, or educational activities qualify; supporting contracts and payment receipts must be retained.
- Filing Channels: Taxpayers may file a 3-NDFL declaration through the FNS personal account for past years (up to three years back) or submit a notification to their employer for immediate monthly offset.
- Documentation Requirements: The camp must provide a certificate of license compliance; electronic copies are accepted in the FNS portal, streamlining the substantiation process.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement